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E-file Back Taxes Free For Past 3 Years Taxe

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E-file Back Taxes Free For Past 3 Years Taxe

E-file back taxes free for past 3 years taxe 5. E-file back taxes free for past 3 years taxe   Soil and Water Conservation Expenses Table of Contents Introduction Topics - This chapter discusses: Business of Farming Plan Certification Conservation ExpensesWater well. E-file back taxes free for past 3 years taxe Assessment by Conservation DistrictAssessment for Depreciable Property 25% Limit on DeductionNet operating loss. E-file back taxes free for past 3 years taxe When to Deduct or Capitalize Sale of a Farm Introduction If you are in the business of farming, you can choose to deduct certain expenses for: Soil or water conservation, Prevention of erosion of land used in farming, or Endangered species recovery. E-file back taxes free for past 3 years taxe Otherwise, these are capital expenses that must be added to the basis of the land. E-file back taxes free for past 3 years taxe (See chapter 6 for information on determining basis. E-file back taxes free for past 3 years taxe ) Conservation expenses for land in a foreign country do not qualify for this special treatment. E-file back taxes free for past 3 years taxe The deduction for conservation expenses cannot be more than 25% of your gross income from farming. E-file back taxes free for past 3 years taxe See 25% Limit on Deduction , later. E-file back taxes free for past 3 years taxe Although some expenses are not deductible as soil and water conservation expenses, they may be deductible as ordinary and necessary farm expenses. E-file back taxes free for past 3 years taxe These include interest and taxes, the cost of periodically clearing brush from productive land, the regular removal of sediment from a drainage ditch, and expenses paid or incurred primarily to produce an agricultural crop that may also conserve soil. E-file back taxes free for past 3 years taxe You must include in income most government payments for approved conservation practices. E-file back taxes free for past 3 years taxe However, you can exclude some payments you receive under certain cost-sharing conservation programs. E-file back taxes free for past 3 years taxe For more information, see Agricultural Program Payments in chapter 3. E-file back taxes free for past 3 years taxe To get the full deduction to which you are entitled, you should maintain your records to clearly distinguish between your ordinary and necessary farm business expenses and your soil and water conservation expenses. E-file back taxes free for past 3 years taxe Topics - This chapter discusses: Business of farming Plan certification Conservation expenses Assessment by conservation district 25% limit on deduction When to deduct or capitalize Sale of a farm Business of Farming For purposes of soil and water conservation expenses, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or a tenant. E-file back taxes free for past 3 years taxe You are not in the business of farming if you cultivate or operate a farm for recreation or pleasure, rather than for profit. E-file back taxes free for past 3 years taxe You are not farming if you are engaged only in forestry or the growing of timber. E-file back taxes free for past 3 years taxe Farm defined. E-file back taxes free for past 3 years taxe   A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. E-file back taxes free for past 3 years taxe It also includes plantations, ranches, ranges, and orchards. E-file back taxes free for past 3 years taxe A fish farm is an area where fish and other marine animals are grown or raised and artificially fed, protected, etc. E-file back taxes free for past 3 years taxe It does not include an area where they are merely caught or harvested. E-file back taxes free for past 3 years taxe A plant nursery is a farm for purposes of deducting soil and water conservation expenses. E-file back taxes free for past 3 years taxe Farm rental. E-file back taxes free for past 3 years taxe   If you own a farm and receive farm rental payments based on farm production, either in cash or crop shares, you are in the business of farming. E-file back taxes free for past 3 years taxe If you get cash rental for a farm you own that is not used in farm production, you cannot deduct soil and water conservation expenses for that farm. E-file back taxes free for past 3 years taxe   If you receive a fixed rental payment that is not based on farm production, you are in the business of farming only if you materially participate in operating or managing the farm. E-file back taxes free for past 3 years taxe Example. E-file back taxes free for past 3 years taxe You own a farm in Iowa and live in California. E-file back taxes free for past 3 years taxe You rent the farm for $175 in cash per acre and do not materially participate in producing or managing production of the crops grown on the farm. E-file back taxes free for past 3 years taxe You cannot deduct your soil conservation expenses for this farm. E-file back taxes free for past 3 years taxe You must capitalize the expenses and add them to the basis of the land. E-file back taxes free for past 3 years taxe     For more information, see Material participation for landlords under Landlord Participation in Farming in chapter 12. E-file back taxes free for past 3 years taxe Plan Certification You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. E-file back taxes free for past 3 years taxe If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. E-file back taxes free for past 3 years taxe Keep a copy of the plan with your books and records to support your deductions. E-file back taxes free for past 3 years taxe Conservation plan. E-file back taxes free for past 3 years taxe   A conservation plan includes the farming conservation practices approved for the area where your farmland is located. E-file back taxes free for past 3 years taxe There are three types of approved plans. E-file back taxes free for past 3 years taxe NRCS individual site plans. E-file back taxes free for past 3 years taxe These plans are issued individually to farmers who request assistance from NRCS to develop a conservation plan designed specifically for their farmland. E-file back taxes free for past 3 years taxe NRCS county plans. E-file back taxes free for past 3 years taxe These plans include a listing of farm conservation practices approved for the county where the farmland is located. E-file back taxes free for past 3 years taxe You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan. E-file back taxes free for past 3 years taxe Comparable state agency plans. E-file back taxes free for past 3 years taxe These plans are approved by state agencies and can be approved individual site plans or county plans. E-file back taxes free for past 3 years taxe   A list of NRCS conservation programs is available at www. E-file back taxes free for past 3 years taxe nrcs. E-file back taxes free for past 3 years taxe usda. E-file back taxes free for past 3 years taxe gov/programs. E-file back taxes free for past 3 years taxe Individual site plans can be obtained from NRCS offices and the comparable state agencies. E-file back taxes free for past 3 years taxe Conservation Expenses You can deduct conservation expenses only for land you or your tenant are using, or have used in the past, for farming. E-file back taxes free for past 3 years taxe These expenses include, but are not limited to, the following. E-file back taxes free for past 3 years taxe The treatment or movement of earth, such as: Leveling, Conditioning, Grading, Terracing, Contour furrowing, and Restoration of soil fertility. E-file back taxes free for past 3 years taxe The construction, control, and protection of: Diversion channels, Drainage ditches, Irrigation ditches, Earthen dams, and Watercourses, outlets, and ponds. E-file back taxes free for past 3 years taxe The eradication of brush. E-file back taxes free for past 3 years taxe The planting of windbreaks. E-file back taxes free for past 3 years taxe You cannot deduct expenses to drain or fill wetlands, or to prepare land for center pivot irrigation systems, as soil and water conservation expenses. E-file back taxes free for past 3 years taxe These expenses are added to the basis of the land. E-file back taxes free for past 3 years taxe If you choose to deduct soil and water conservation expenses, you cannot exclude from gross income any cost-sharing payments you receive for those expenses. E-file back taxes free for past 3 years taxe See chapter 3 for information about payments eligible for the cost-sharing exclusion. E-file back taxes free for past 3 years taxe New farm or farmland. E-file back taxes free for past 3 years taxe   If you acquire a new farm or new farmland from someone who was using it in farming immediately before you acquired the land, soil and water conservation expenses you incur on it will be treated as made on land used in farming at the time the expenses were paid or incurred. E-file back taxes free for past 3 years taxe You can deduct soil and water conservation expenses for this land if your use of it is substantially a continuation of its use in farming. E-file back taxes free for past 3 years taxe The new farming activity does not have to be the same as the old farming activity. E-file back taxes free for past 3 years taxe For example, if you buy land that was used for grazing cattle and then prepare it for use as an apple orchard, you can deduct your conservation expenses. E-file back taxes free for past 3 years taxe Land not used for farming. E-file back taxes free for past 3 years taxe   If your conservation expenses benefit both land that does not qualify as land used for farming and land that does qualify, you must allocate the expenses between the two types of land. E-file back taxes free for past 3 years taxe For example, if the expenses benefit 200 acres of your land, but only 120 acres of this land are used for farming, then you can deduct 60% (120 ÷ 200) of the expenses. E-file back taxes free for past 3 years taxe You can use another method to allocate these expenses if you can clearly show that your method is more reasonable. E-file back taxes free for past 3 years taxe Depreciable conservation assets. E-file back taxes free for past 3 years taxe   You generally cannot deduct your expenses for depreciable conservation assets. E-file back taxes free for past 3 years taxe However, you can deduct certain amounts you pay or incur for an assessment for depreciable property that a soil and water conservation or drainage district levies against your farm. E-file back taxes free for past 3 years taxe See Assessment for Depreciable Property , later. E-file back taxes free for past 3 years taxe   You must capitalize expenses to buy, build, install, or improve depreciable structures or facilities. E-file back taxes free for past 3 years taxe These expenses include those for materials, supplies, wages, fuel, hauling, and moving dirt when making structures such as tanks, reservoirs, pipes, culverts, canals, dams, wells, or pumps composed of masonry, concrete, tile, metal, or wood. E-file back taxes free for past 3 years taxe You recover your capital investment through annual allowances for depreciation. E-file back taxes free for past 3 years taxe   You can deduct soil and water conservation expenses for nondepreciable earthen items. E-file back taxes free for past 3 years taxe Nondepreciable earthen items include certain dams, ponds, and terraces described under Property Having a Determinable Useful Life in chapter 7. E-file back taxes free for past 3 years taxe Water well. E-file back taxes free for past 3 years taxe   You cannot deduct the cost of drilling a water well for irrigation and other agricultural purposes as a soil and water conservation expense. E-file back taxes free for past 3 years taxe It is a capital expense. E-file back taxes free for past 3 years taxe You recover your cost through depreciation. E-file back taxes free for past 3 years taxe You also must capitalize your cost for drilling a test hole. E-file back taxes free for past 3 years taxe If the test hole produces no water and you continue drilling, the cost of the test hole is added to the cost of the producing well. E-file back taxes free for past 3 years taxe You can recover the total cost through depreciation deductions. E-file back taxes free for past 3 years taxe   If a test hole, dry hole, or dried-up well (resulting from prolonged lack of rain, for instance) is abandoned, you can deduct your unrecovered cost in the year of abandonment. E-file back taxes free for past 3 years taxe Abandonment means that all economic benefits from the well are terminated. E-file back taxes free for past 3 years taxe For example, filling or sealing a well excavation or casing so that all economic benefits from the well are terminated constitutes an abandonment. E-file back taxes free for past 3 years taxe Endangered species recovery expenses. E-file back taxes free for past 3 years taxe   If you are in the business of farming and meet other specific requirements, you can choose to deduct the conservation expenses discussed earlier as endangered species recovery expenses. E-file back taxes free for past 3 years taxe Otherwise, these are capital expenses that must be added to the basis of the land. E-file back taxes free for past 3 years taxe   The expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act of 1973. E-file back taxes free for past 3 years taxe See Internal Revenue Code section 175 for more information. E-file back taxes free for past 3 years taxe Assessment by Conservation District In some localities, a soil or water conservation or drainage district incurs expenses for soil or water conservation and levies an assessment against the farmers who benefit from the expenses. E-file back taxes free for past 3 years taxe You can deduct as a conservation expense amounts you pay or incur for the part of an assessment that: Covers expenses you could deduct if you had paid them directly, or Covers expenses for depreciable property used in the district's business. E-file back taxes free for past 3 years taxe Assessment for Depreciable Property You generally can deduct as a conservation expense amounts you pay or incur for the part of a conservation or drainage district assessment that covers expenses for depreciable property. E-file back taxes free for past 3 years taxe This includes items such as pumps, locks, concrete structures (including dams and weir gates), draglines, and similar equipment. E-file back taxes free for past 3 years taxe The depreciable property must be used in the district's soil and water conservation activities. E-file back taxes free for past 3 years taxe However, the following limits apply to these assessments. E-file back taxes free for past 3 years taxe The total assessment limit. E-file back taxes free for past 3 years taxe The yearly assessment limit. E-file back taxes free for past 3 years taxe After you apply these limits, the amount you can deduct is added to your other conservation expenses for the year. E-file back taxes free for past 3 years taxe The total for these expenses is then subject to the 25% of gross income from farming limit on the deduction, discussed later. E-file back taxes free for past 3 years taxe See Table 5-1 for a brief summary of these limits. E-file back taxes free for past 3 years taxe Table 5-1. E-file back taxes free for past 3 years taxe Limits on Deducting an Assessment by a Conservation District for Depreciable Property Total Limit on Deduction for Assessment for Depreciable Property Yearly Limit on Deduction for Assessment for Depreciable Property Yearly Limit for All Conservation Expenses 10% of: $500 + 10% of: 25% of: Total assessment against all members of the district for the property. E-file back taxes free for past 3 years taxe Your deductible share of the cost to the district for the property. E-file back taxes free for past 3 years taxe Your gross income from farming. E-file back taxes free for past 3 years taxe No one taxpayer can deduct more than 10% of the total assessment. E-file back taxes free for past 3 years taxe Any amount over 10% is a capital expense and is added to the basis of your land. E-file back taxes free for past 3 years taxe If an assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. E-file back taxes free for past 3 years taxe If the amount you pay or incur for any year is more than the limit, you can deduct for that year only 10% of your deductible share of the cost. E-file back taxes free for past 3 years taxe You can deduct the remainder in equal amounts over the next 9 tax years. E-file back taxes free for past 3 years taxe Limit for all conservation expenses, including assessments for depreciable property. E-file back taxes free for past 3 years taxe Amounts greater than 25% can be carried to the following year and added to that year's expenses. E-file back taxes free for past 3 years taxe The total is then subject to the 25% of gross income from farming limit in that year. E-file back taxes free for past 3 years taxe To ensure your deduction is within the deduction limits, keep records to show the following. E-file back taxes free for past 3 years taxe The total assessment against all members of the district for the depreciable property. E-file back taxes free for past 3 years taxe Your deductible share of the cost to the district for the depreciable property. E-file back taxes free for past 3 years taxe Your gross income from farming. E-file back taxes free for past 3 years taxe Total assessment limit. E-file back taxes free for past 3 years taxe   You cannot deduct more than 10% of the total amount assessed to all members of the conservation or drainage district for the depreciable property. E-file back taxes free for past 3 years taxe This applies whether you pay the assessment in one payment or in installments. E-file back taxes free for past 3 years taxe If your assessment is more than 10% of the total amount assessed, both the following rules apply. E-file back taxes free for past 3 years taxe The amount over 10% is a capital expense and is added to the basis of your land. E-file back taxes free for past 3 years taxe If the assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. E-file back taxes free for past 3 years taxe Yearly assessment limit. E-file back taxes free for past 3 years taxe   The maximum amount you can deduct in any one year is the total of 10% of your deductible share of the cost as explained earlier, plus $500. E-file back taxes free for past 3 years taxe If the amount you pay or incur is equal to or less than the maximum amount, you can deduct it in the year it is paid or incurred. E-file back taxes free for past 3 years taxe If the amount you pay or incur is more, you can deduct in that year only 10% of your deductible share of the cost. E-file back taxes free for past 3 years taxe You can deduct the remainder in equal amounts over the next 9 tax years. E-file back taxes free for past 3 years taxe Your total conservation expense deduction for each year is also subject to the 25% of gross income from farming limit on the deduction, discussed later. E-file back taxes free for past 3 years taxe Example 1. E-file back taxes free for past 3 years taxe This year, the soil conservation district levies and you pay an assessment of $2,400 against your farm. E-file back taxes free for past 3 years taxe Of the assessment, $1,500 is for digging drainage ditches. E-file back taxes free for past 3 years taxe You can deduct this part as a soil or conservation expense as if you had paid it directly. E-file back taxes free for past 3 years taxe The remaining $900 is for depreciable equipment to be used in the district's irrigation activities. E-file back taxes free for past 3 years taxe The total amount assessed by the district against all its members for the depreciable equipment is $7,000. E-file back taxes free for past 3 years taxe The total amount you can deduct for the depreciable equipment is limited to 10% of the total amount assessed by the district against all its members for depreciable equipment, or $700. E-file back taxes free for past 3 years taxe The $200 excess ($900 − $700) is a capital expense you must add to the basis of your farm. E-file back taxes free for past 3 years taxe To figure the maximum amount you can deduct for the depreciable equipment this year, multiply your deductible share of the total assessment ($700) by 10%. E-file back taxes free for past 3 years taxe Add $500 to the result for a total of $570. E-file back taxes free for past 3 years taxe Your deductible share, $700, is greater than the maximum amount deductible in one year, so you can deduct only $70 of the amount you paid or incurred for depreciable property this year (10% of $700). E-file back taxes free for past 3 years taxe You can deduct the balance at the rate of $70 a year over the next 9 years. E-file back taxes free for past 3 years taxe You add $70 to the $1,500 portion of the assessment for drainage ditches. E-file back taxes free for past 3 years taxe You can deduct $1,570 of the $2,400 assessment as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed later. E-file back taxes free for past 3 years taxe Example 2. E-file back taxes free for past 3 years taxe Assume the same facts in Example 1 except that $1,850 of the $2,400 assessment is for digging drainage ditches and $550 is for depreciable equipment. E-file back taxes free for past 3 years taxe The total amount assessed by the district against all its members for depreciable equipment is $5,500. E-file back taxes free for past 3 years taxe The total amount you can deduct for the depreciable equipment is limited to 10% of this amount, or $550. E-file back taxes free for past 3 years taxe The maximum amount you can deduct this year for the depreciable equipment is $555 (10% of your deductible share of the total assessment, $55, plus $500). E-file back taxes free for past 3 years taxe Since your deductible share is less than the maximum amount deductible in one year, you can deduct the entire $550 this year. E-file back taxes free for past 3 years taxe You can deduct the entire assessment, $2,400, as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed below. E-file back taxes free for past 3 years taxe Sale or other disposal of land during 9-year period. E-file back taxes free for past 3 years taxe   If you dispose of the land during the 9-year period for deducting conservation expenses subject to the yearly limit, any amounts you have not yet deducted because of this limit are added to the basis of the property. E-file back taxes free for past 3 years taxe Death of farmer during 9-year period. E-file back taxes free for past 3 years taxe   If a farmer dies during the 9-year period, any remaining amounts not yet deducted are deducted in the year of death. E-file back taxes free for past 3 years taxe 25% Limit on Deduction The total deduction for conservation expenses in any tax year is limited to 25% of your gross income from farming for the year. E-file back taxes free for past 3 years taxe Gross income from farming. E-file back taxes free for past 3 years taxe   Gross income from farming is the income you derive in the business of farming from the production of crops, fish, fruits, other agricultural products, or livestock. E-file back taxes free for past 3 years taxe Gains from sales of draft, breeding, or dairy livestock are included. E-file back taxes free for past 3 years taxe Gains from sales of assets such as farm machinery, or from the disposition of land, are not included. E-file back taxes free for past 3 years taxe Carryover of deduction. E-file back taxes free for past 3 years taxe   If your deductible conservation expenses in any year are more than 25% of your gross income from farming for that year, you can carry the unused deduction over to later years. E-file back taxes free for past 3 years taxe However, the deduction in any later year is limited to 25% of the gross income from farming for that year as well. E-file back taxes free for past 3 years taxe Example. E-file back taxes free for past 3 years taxe In 2012, you have gross income of $32,000 from two farms. E-file back taxes free for past 3 years taxe During the year, you incurred $10,000 of deductible soil and water conservation expenses for one of the farms. E-file back taxes free for past 3 years taxe However, your deduction is limited to 25% of $32,000, or $8,000. E-file back taxes free for past 3 years taxe The $2,000 excess ($10,000 − $8,000) is carried over to 2013 and added to deductible soil and water conservation expenses made in that year. E-file back taxes free for past 3 years taxe The total of the 2012 carryover plus 2013 expenses is deductible in 2013, subject to the limit of 25% of your gross income from farming in 2013. E-file back taxes free for past 3 years taxe Any expenses over the limit in that year are carried to 2014 and later years. E-file back taxes free for past 3 years taxe Net operating loss. E-file back taxes free for past 3 years taxe   The deduction for soil and water conservation expenses, after applying the 25% limit, is included when figuring a net operating loss (NOL) for the year. E-file back taxes free for past 3 years taxe If the NOL is carried to another year, the soil and water conservation deduction included in the NOL is not subject to the 25% limit in the year to which it is carried. E-file back taxes free for past 3 years taxe When to Deduct or Capitalize If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. E-file back taxes free for past 3 years taxe If you do not choose to deduct the expenses, you must capitalize them. E-file back taxes free for past 3 years taxe Change of method. E-file back taxes free for past 3 years taxe   If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. E-file back taxes free for past 3 years taxe To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. E-file back taxes free for past 3 years taxe You or your authorized representative must sign the request. E-file back taxes free for past 3 years taxe   The request must include the following information. E-file back taxes free for past 3 years taxe Your name and address. E-file back taxes free for past 3 years taxe The first tax year the method or change of method is to apply. E-file back taxes free for past 3 years taxe Whether the method or change of method applies to all your soil and water conservation expenses or only to those for a particular project or farm. E-file back taxes free for past 3 years taxe If the method or change of method does not apply to all your expenses, identify the project or farm to which the expenses apply. E-file back taxes free for past 3 years taxe The total expenses you paid or incurred in the first tax year the method or change of method is to apply. E-file back taxes free for past 3 years taxe A statement that you will account separately in your books for the expenses to which this method or change of method relates. E-file back taxes free for past 3 years taxe Send your request to the following  address. E-file back taxes free for past 3 years taxe  Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999  For more information, see Change in  Accounting Method in chapter 2. E-file back taxes free for past 3 years taxe Sale of a Farm If you sell your farm, you cannot adjust the basis of the land at the time of the sale for any unused carryover of soil and water conservation expenses (except for deductions of assessments for depreciable property, discussed earlier). E-file back taxes free for past 3 years taxe However, if you acquire another farm and return to the business of farming, you can start taking deductions again for the unused carryovers. E-file back taxes free for past 3 years taxe Gain on sale of farmland. E-file back taxes free for past 3 years taxe   If you held the land 5 years or less before you sold it, gain on the sale of the land is treated as ordinary income up to the amount you previously deducted for soil and water conservation expenses. E-file back taxes free for past 3 years taxe If you held the land less than 10 but more than 5 years, the gain is treated as ordinary income up to a specified percentage of the previous deductions. E-file back taxes free for past 3 years taxe See Section 1252 property under Other Gains in chapter 9. E-file back taxes free for past 3 years taxe Prev  Up  Next   Home   More Online Publications
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IRS Criminal Investigation Combats Identity Theft Refund Fraud

IRS YouTube Videos
ID Theft: IRS Efforts on Identity Theft

FS-2014-3, January 2014

The Internal Revenue Service (IRS) has seen a significant increase in refund fraud that involves identity thieves who file false claims for refunds by stealing and using someone's Social Security number. The investigative work done by Criminal Investigation (CI) is a major component of the IRS’s efforts to combat tax-related identity theft. 

Statistical Data 

In Fiscal Year (FY) 2013, the IRS initiated approximately 1,492 identity theft related criminal investigations, an increase of 66 percent over investigations initiated in FY 2012. Direct investigative time applied to identity theft related investigations has increased 216 percent over the last two years. Prosecution recommendations, indictments, and those convicted and sentenced for identity theft violations have increased dramatically since FY 2011. Sentences handed down for convictions relating to identity theft have been significant, ranging from two months to 317 months.  
 

 

FY2013

FY 2012

  FY 2011

 Investigations Initiated

1492

898

276

 Prosecution Recommendations

1257

544

218

 Indictments/Informations

1050

494

165

 Sentenced

438

223

80


Enforcement Efforts 

Criminal Investigation is committed to investigating and prosecuting identity thieves who attempt to defraud the federal government by filing fraudulent refund claims using another person’s identifying information.

The IRS continues to seek out and identify additional tools and methods to combat the proliferation of tax-related identity theft.  FY 2013 efforts include: 

Identity Theft Enforcement Sweeps - In January 2013, Criminal Investigation conducted a coordinated identity theft enforcement sweep in collaboration with DOJ-Tax and United States Attorney’s Offices throughout the country.  This nationwide effort resulted in 734 enforcement actions related to identity theft and refund fraud and involved 389 individuals, 109 arrests, 48 search warrants, and 189 indictments, information and criminal complaints.

Law Enforcement Assistance Program - In March 2013, IRS announced to the public that the Law Enforcement Assistance Program, formerly known as the Identity Theft Pilot Disclosure Program, was expanded nationwide.  This program provides for the disclosure of federal tax return information associated with the accounts of known and suspected identity victims of identity theft with the express written consent of those victims.  There are currently more than 300 state/local law enforcement agencies from 35 states participating.  For FY 2013, more than 2,400 requests had been received from state and local law enforcement agencies.

Identify Theft Clearinghouse (ITC) - The Identity Theft Clearinghouse (ITC) continues to develop and refer identity theft refund fraud schemes to CI Field Offices for investigation.  For FY 2013 the ITC had received more than 1,400 identity theft related leads. 

Data Processing Center(DPC) Identity Theft Victims List Process - This process centralizes identity theft victims’ lists and information forwarded to IRS-CI by other federal, state and local agencies during nationwide investigative efforts.  The information is analyzed and necessary adjustments are made to accounts of taxpayers that are likely targets of ID theft.  The DPC processed over 71.7 percent more identity records in FY 2013 than it did in FY 2012.

Multi-Agency Task Forces and Working Groups - CI is the lead agency or actively involved in more than 30 multi-regional task forces or working groups including state/local and federal law enforcement agencies solely focusing on identity theft.      

The following are highlights from significant identity-theft cases. All details are based on court documents.

Self-Proclaimed “First Lady” of Tax Fraud Sentenced

On July 16, 2013, in Tampa, Fla., Rashia Wilson, was sentenced to 234 months in prison on wire fraud and aggravated identity theft charges stemming from her scheme to defraud the IRS, and to a consecutive 18 months in prison for being a felon in possession of a firearm.  Wilson was also ordered to forfeit $2,240,096, which constituted the proceeds traceable to the offense.  According to court documents, from at least April 2009 through their arrests in September 2012, Wilson and her co-conspirator, Maurice J. Larry, engaged in a scheme to defraud the IRS by negotiating fraudulently obtained tax refunds. They did so by receiving U.S. Treasury checks and pre-paid debit cards that were loaded with proceeds derived from filing false and fraudulent federal income tax returns in other persons' names, without those persons’ permission or knowledge.  Wilson and Larry filed these false and fraudulent federal income tax returns from multiple locations, including Wilson's residence and hotels in the Tampa area.  Wilson, Larry, and others then used these fraudulently obtained tax refunds to make hundreds of thousands of dollars’ worth of retail purchases, to purchase money orders, and to withdraw cash. Larry was sentenced to 174 months in prison and ordered to forfeit $2,240,096.

Woman Sentenced for Running Stolen Identity Tax Fraud Scheme
On July 30, 2013, in St. Louis, Mo., Tania Henderson was sentenced to 144 months in prison and ordered to pay $835,883 in restitution to the IRS. Henderson pleaded guilty on April 29, 2013, to theft of government funds and aggravated identity theft. According to her plea agreement and other court documents, Henderson stole the identities of more than 400 individuals, many of whom were deceased, and filed fraudulent tax returns using their names and Social Security account numbers. Between August and November 2012, Henderson filed 236 fraudulent tax returns. Using a network of family and friends, she would collect refund checks or prepaid debit cards for the refund amounts and liquidate the proceeds of her scheme.  

Leaders of Multi-Million Dollar Fraud Ring Sentenced
On May 8, 2012, in Montgomery, Ala., Veronica Dale and Alchico Grant, who jointly ran a stolen identity refund fraud ring that attempted to defraud the United States of millions of dollars over several years, were sentenced to prison. Veronica Dale was sentenced to 334 months in prison and Alchico Grant was sentenced to 310 months in prison.  Dale and Grant were both ordered to pay more than $2.8 million in restitution to the IRS. In September 2011, Grant pleaded guilty to five charges from two separate indictments, including conspiracy, wire fraud and aggravated identity theft. In October 2011, Dale pleaded guilty to seven charges from two indictments, including conspiracy, filing false claims, wire fraud and aggravated identity theft.  According to court documents, beginning in 2009 and continuing through 2010, the defendants were part of a scheme that involved fraudulently obtaining tax refunds by filing false tax returns using stolen identities. Dale admitted that she filed more than 500 fraudulent returns that sought at least $3,741,908 in tax refunds.  These returns were filed using the names of Medicaid beneficiaries, whose personal information Dale obtained while working for a company that serviced Medicaid programs.  Dale directed the refunds to different bank accounts that she and other co-conspirators controlled.

The latest information on Identity Theft enforcement efforts and individual cases are available on IRS.gov.

Page Last Reviewed or Updated: 07-Jan-2014

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